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Cenvat credit

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(Querist)
24 November 2015 Swatchh Bharat Cess 0.5% is eligible for Cenvat Credit as per S.Tax Rules
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FCMA CS Pardeep Khaneja

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FCMA CS Pardeep Khaneja (Expert)
24 November 2015 SBC is not integrated in the Cenvat Credit Chain. Therefore, credit of SBC cannot be availed. Further, SBC cannot be paid by utilizing credit of any other duty or tax.

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